A change in balance-sheet components--adding a new liability and capitalized retirement costs as part of the carrying cost of the long-lived asset, and removing accumulated depreciation of retirement-related costs embedded there.

If the bankrupt% records as to basis, accumulated depreciation or net operating loss carryovers are erroneous, the proposed plan could be disrupted [if not in fact foileds, depending on the outcome of a subsequent IRS audit.

Although the Company continues to analyze the proper accounting treatment, the Company currently estimates the cumulative effect of the restatement of financial statements through December 31, 2004 will reduce retained earnings by approximately $805,000, reflecting increased accumulated depreciation and depreciation expense.

08 billion, gross of accumulated depreciation, and was comprised of 11 master planned community projects, 15 urban infill land parcels and six waterfront land parcels located throughout the United States.

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